{
  "urn": "urn:us-la:rs:47:2332",
  "title_number": "47",
  "section_number": "2332",
  "citation": "R.S. 47:2332",
  "heading": "Date of adoption of guidelines, manuals, rules, and regulations",
  "text": "All guidelines, manuals, rules and regulations approved and adopted by the Louisiana Tax Commission or its successor for use in making appraisals prior to December 31, 1977, as required by Article VII of the constitution of Louisiana shall be approved and adopted on or before December 1, 1976.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "III",
      "name": "PROVISIONS RELATING TO AD VALOREM TAXES"
    },
    {
      "level": "chapter",
      "number": "6",
      "name": "USE VALUE AND FAIR MARKET VALUE"
    },
    {
      "level": "part",
      "number": "II",
      "name": "FAIR MARKET VALUE"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle III › Chapter 6 › Part II",
  "acts_citations": [
    {
      "act_year": 1976,
      "act_number": 705,
      "section": 12,
      "effective_date": "1976-08-04",
      "effective_date_raw": "Aug. 4, 1976",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Added by Acts 1976, No. 705, §12, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101597",
  "website_law_id": 101597,
  "scrape_timestamp": "2026-05-22T23:36:41Z",
  "source_html_hash": "sha256:f1352f38564f81d18a6d07ff3c545a949aab2d596641d077fcc4360b53285f95",
  "schema_version": "1.0.0"
}